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Article L7233-6 of the French Labour Code

Financial assistance from the company does not fall within the scope of the social and cultural activities of the social and economic committee mentioned in article L. 2323-83 and does not constitute social expenditure within the meaning of article L. 2323-86.

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Article L7233-7 of the French Labour Code

The financial assistance is exempt from income tax for beneficiaries. It is not taken into account in the amount of expenditure to be taken into account for the tax credit mentioned in article 199 sexdecies of the General Tax Code. The company’s financial aid benefits from the provisions of f of I of article 244 quater F of the same code.

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Article L7233-8 of the French Labour Code

Financial assistance may be managed by the social and economic committee or the company, or jointly by the social and economic committee and the company. In the case of joint management, the social and economic committee is consulted in advance about the management of the company’s financial aid, and the social and economic committee is involved in an evaluation procedure.

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Article L7234-1 of the French Labour Code

The Agence nationale des services à la personne, a national public body responsible for promoting the development of personal services activities, may recruit private-sector contract workers for a fixed term or for a specific assignment.

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Article L7311-2 of the French Labour Code

The provisions of this Title apply to travellers, representatives or exclusive sales representatives, as well as to employees who, in addition to the actual and usual exercise of representation, agree to engage in other activities, whatever their nature, on behalf of one or more of their employers.

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Article L7311-3 of the French Labour Code

A traveller, sales representative or sales representative is any person who: 1° Works for one or more employers; 2° Is in fact exclusively and constantly engaged in the profession of representative; 3° Does not carry out any commercial transactions on his own behalf; 4° Is bound to the employer by undertakings determining : a) The nature of the services or goods offered for sale or purchase; b) The region in…

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Article L7312-1 of the French Labour Code

The provisions of Chapter VII of Title II of Book I of the French Commercial Code relating to disqualifications from exercising a commercial or industrial profession are applicable to travellers, representatives or sales representatives who exercise commercial representation under the conditions of this Title.

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Article L7313-1 of the French Labour Code

Any agreement, the object of which is representation, concluded between a traveller, sales representative or sales representative and an employer is, notwithstanding any express stipulation in the contract or in the absence thereof, a contract of employment.

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